De Luca, Francesco (Professor of accounting)

Mandatory and discretional non-financial disclosure after the European Directive 2014/95/EU an empirical analysis of Italian listed companies' behavior / [electronic book] : Francesco De Luca. - First edition. - online resource (xvi, 128 pages) : illustrations (some color)

Includes bibliographical references and index.

Corporate information -- From voluntary to mandatory non-financial information  -- Non-financial information between mandated contents and managerial discretion  -- Empirical analysis on the non-financial disclosure of Italian listed companies.


Electronic reproduction.:
Emerald.
Mode of access: World Wide Web.

9781839825057 (hardback) 9781839825040 (e- book)


Business enterprises--Law and legislation--European Union countries
Corporation law--European Union countries
Disclosure of information--Law and legislation--European Union countries.

346.24065